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                                                                   EXHIBIT 99.1



February 1, 1999

Mr. E.J. Elliott
Chairman and Chief Executive Officer
Gencor Industries, Inc.
5201 N. Orange Blossom Trail
Orlando, Florida 32810

Dear Mr. Elliott:

Under date of November 3, 1998, Deloitte & Touche LLP reported on the
consolidated financial statements of Gencor Industries, Inc. (the "Company") as
of and for the year ended September 30, 1998. Subsequent to the date of our
report, information has come to our attention which, had it been known to us at
the date thereof, would have affected our report.

Accordingly, we hereby notify you that our report dated November 3, 1998,
should no longer be relied upon or associated with the Company's consolidated
financial statements as of and for the year ended September 30, 1998.

We request that you immediately notify all entities and individuals whom you
know to be currently relying upon, or who are likely to rely upon, the
Company's consolidated financial statements and our report thereon, that our
report must no longer be relied upon or associated with the Company's
consolidated financial statements as of and for the year ended September 30,
1998.

Yours truly,


/s/ Deloitte & Touche LLP
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    Deloitte & Touche LLP